The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014

Application of Part 3 of the 2004 Act to schemes including benefits treated as money purchase: periods on or after the appointed dayE+W+S

This section has no associated Explanatory Memorandum

69.—(1) Where the conditions specified in regulation 64(2) (application of Part 3 of the 2004 Act to schemes including benefits treated as money purchase benefits: periods before the appointed day) are met in relation to an occupational pension scheme—

(a)the effective date of the scheme’s first actuarial valuation under section 224 of the 2004 Act on or after the appointed day must be not more than 3 years after the effective date of the scheme’s last actuarial valuation before the appointed day, and

(b)the effective date of the scheme’s first actuarial report under section 224 of the 2004 Act on or after the appointed day must be not more than one year after the effective date of the scheme’s last actuarial valuation or actuarial report before the appointed day, whichever is the most recent.

(2) Where the conditions specified in regulation 64(2) are met in relation to an occupational pension scheme, no provision of section 29 of the Act (definition of money purchase benefits) or of these Regulations affects the validity of—

(a)a statement of funding principles prepared, or revised, as the case may be, under section 223 of the 2004 Act before the appointed day;

(b)the latest actuarial valuation obtained under section 224 of that Act before the appointed day, which has been prepared and signed by the actuary in accordance with section 224(2)(a) of that Act;

(c)the latest actuarial report obtained under section 224 of that Act before the appointed day, which has been prepared and signed by the actuary in accordance with section 224(2)(c) of that Act;

(d)a certification of the scheme’s technical provisions by the actuary in accordance with section 225 of that Act;

(e)a recovery plan prepared in accordance with section 226 of that Act and in force before the appointed day;

(f)a schedule of contributions certified by the actuary in accordance with section 227(5) of that Act and in force before the appointed day.

Commencement Information

I1Reg. 69 comes into force in accordance with reg. 1(1)